Revenue and Taxation Code - RTC
DIVISION 2. OTHER TAXES [6001 - 61050]
( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557]
( Part 14 added by Stats. 1955, Ch. 1842. ) CHAPTER 4. Tax on Beer and Wine [32151 - 32179]
( Chapter 4 added by Stats. 1955, Ch. 1842. ) ARTICLE 1. Imposition of Tax [32151 - 32152]
( Article 1 added by Stats. 1955, Ch. 1842. ) 32152.
The board shall adopt such rules and regulations as may be necessary to coordinate so far as permitted by the provisions of this part the system of beer and wine taxation imposed by this part with the system of beer and wine taxation imposed by the internal revenue laws of the United States.
(Added by Stats. 1955, Ch. 1842.)